For the purpose of ascertaining the correctness of a taxpayer's return or assessment, and for the purpose of determining any person's liability for the tax provided for under this article, the City Clerk shall have the power to examine, or cause to be examined, by any agent or representative designated by the City Clerk, any books, records, memoranda or other documents bearing upon the matters to be included in the return.
As a further means of ascertaining the amount of taxes and the returns due under this article, the City Clerk shall have the power to require the attendance of the person making the return, or of the person liable therefor if such return is not made and the tax paid, or of any other person having knowledge of the matter, and may take testimony and require material proof with power to administer oath to such person or persons.
The City Clerk may prescribe rules and regulations as to the keeping of records, the content and form of returns, and the filing of copies of the State Business and Occupation Tax returns and determinations.
The City Clerk may require any person, by written notice serviced upon such person, to make such returns, and to keep and make available such records as the City Clerk may deem necessary to ascertain whether or not such person is liable for the tax prescribed by this article.
(Ord. 77-30. Passed 12-19-77.)